加强税务稽查漳州市国税局局长朱如璋实施新税制后，税收工作的重点转移到征管，征管的重心是稽查。因此，稽查是税收工作的“重中之重”。在新的形势下，如何有效地搞好税务稽查，为尽早建立“申报、代理、稽查”三位一体的征管新格局奠下基础，是税务机关所面临的迫切任... Strengthen tax inspection Zhangzhou City State Tax Bureau Zhu Ruzhang implementation of the new tax system, the focus of tax work transferred to the collection and management, collection and management center of gravity is the inspection. Therefore, the inspection is the “top priority” of the tax work. Under the new situation, how to effectively carry out the tax inspection and lay the foundation for the early establishment of a new pattern of collection and administration of the trinity of “declaration, agency and inspection” is an urgent task facing the tax authorities ...